Remission of sales tax

1   Authorization is given for the remission of tax paid under the Provincial Sales Tax Act, in the amount attributable to a refund or credit, to a purchaser of a motor vehicle who submits an application under section 3 and who satisfies the director under that Act that

(a) the purchaser returned the motor vehicle to the manufacturer within one year after the date of purchase,

(b) the return of the motor vehicle to the manufacturer resulted from an independent, impartial third party dispute resolution process, and

(c) on the return of the motor vehicle the manufacturer paid a refund or allowed a credit to the purchaser of all or a portion of the purchase price.

Limitations

2   Despite section 1,

(a) a remission of less than $10 is not authorized, and

(b) a remission on an application that is received by the director more than four years after the date on which the tax was paid is not authorized.

Application

3   An application for a remission must be in the form and manner satisfactory to the director, and signed by the purchaser.